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Public value and the planet : accounting in ecological reconstitution
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Vollmer, Hendrik (2021) Public value and the planet : accounting in ecological reconstitution. Accounting, Auditing & Accountability Journal, 34 (7). pp. 1527-1554. doi:10.1108/AAAJ-11-2019-4283 ISSN 0951-3574.
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Official URL: http://dx.doi.org/10.1108/AAAJ-11-2019-4283
Abstract
Purpose
This paper explores the role of accounting in ecological reconstitution and draws attention to the public value as a topic of strategic interest for developing it.
Design/methodology/approach
The process of ecological reconstitution described by Latour in the “Politics of Nature” is traced towards a distinct set of accounting practices. These accounting practices, designated here as full-tax accounting, offer indications of the changing shape and role of accounting in ecological renewal.
Findings
Full-tax accounting extends the planetary public towards the inclusion of nonhuman planetarians. It establishes matters of care in multimodal accounts and haunts constitutional processes with the spectre of exclusion. Starting with full-tax accounting, public-value accountants emerge as curators of matters of care.
Research limitations/implications
The association of accounting in ecological reconstitution with matters of care highlights the mediating and immersive effects of accounting practice, inviting accounting scholars to explore these effects more systematically.
Practical implications
Accountants need to reconsider their stewardship role in relation to the fundamental uncertainties implied in planetary public-value accounting, support the process of ecological reconstitution by associating themselves with matters of care and develop ethics of exclusion.
Social implications
Broad alliances among planetary accountants are needed to extend the terms of ecological reconstitution, to gain and preserve attunement to matters of care and defend these attunements, in the atmospheric politics of ecological renewal, against regressive tendencies.
Originality/value
In problematising public value, the paper draws attention to a convergence of interests among scholars in accounting, public sector research and the environmental humanities. It presents a case for planetary accounting in ecological reconstitution that calls for participation from across disciplines, professions, arts and environmental activism.
Item Type: | Journal Article | ||||||||
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Subjects: | G Geography. Anthropology. Recreation > GF Human ecology. Anthropogeography J Political Science > JA Political science (General) J Political Science > JF Political institutions (General) T Technology > TD Environmental technology. Sanitary engineering |
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Divisions: | Faculty of Social Sciences > Warwick Business School > Accounting Faculty of Social Sciences > Warwick Business School |
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Library of Congress Subject Headings (LCSH): | Political ecology, Public administration, Environmental auditing, Science and the humanities, Human ecology | ||||||||
Journal or Publication Title: | Accounting, Auditing & Accountability Journal | ||||||||
Publisher: | Emerald Group Publishing Ltd. | ||||||||
ISSN: | 0951-3574 | ||||||||
Official Date: | 10 September 2021 | ||||||||
Dates: |
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Volume: | 34 | ||||||||
Number: | 7 | ||||||||
Page Range: | pp. 1527-1554 | ||||||||
DOI: | 10.1108/AAAJ-11-2019-4283 | ||||||||
Status: | Peer Reviewed | ||||||||
Publication Status: | Published | ||||||||
Reuse Statement (publisher, data, author rights): | © 2020 Emerald Publishing Limited. This AAM is provided for your own personal use only. It may not be used for resale, reprinting, systematic distribution, emailing, or for any other commercial purpose without the permission of the publisher. | ||||||||
Access rights to Published version: | Restricted or Subscription Access | ||||||||
Date of first compliant deposit: | 18 December 2020 | ||||||||
Date of first compliant Open Access: | 18 January 2021 | ||||||||
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